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Sales Tax Advisory Opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
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Number

Petitioner

   

1985
 

TSB-A-85(64)S Gernatt Asphalt Products, Inc.
 
TSB-A-85(63)S Robert M. Markham, P.C.
 
TSB-A-85(62)S Chrysler Corporation
 
TSB-A-85(61)S Bonnie Herde, DBA Divorce Yourself
 
TSB-A-85(60.1)S  Robert H. Matheis dba Pizza Oven Baking Co.
 
TSB-A-85(60)S Robert H. Matheis dba Pizza Oven Baking Co.
 
TSB-A-85(59)S Buffalo Forge Company
 
TSB-A-85(58)S Capital District Mailing Co., Inc.
 
TSB-A-85(57)S Brooklyn Metropolitan Real Estate News
 
TSB-A-85(56)S V. H. Blackington & Co., Inc.
 
TSB-A-85(55)S Daniel Goldberg, C.P.A.
 
TSB-A-85(54)S Bichor Cholim of Williamsburgh, Inc.
 
TSB-A-85(53)S Tub and Tan, Inc.
 
TSB-A-85(52)S Marshall Research Animals, Inc.
 
TSB-A-85(51)S Kilby Brothers, Inc.
 
TSB-A-85(50)S Kleen Brite Laboratories, Inc.
 
TSB-A-85(23)C, (49)S
 
New York City Energy Office
TSB-A-85(48.1)S The Orvis Company, Inc.
 
TSB-A-85(48)S The Orvis Company, Inc.
 
TSB-A-85(47)S National Survival Game of New York, Inc.
 
TSB-A-85(46)S Scott B. Smith, President of Survival Games of the Great Northeast, Inc.
 
TSB-A-85(45)S Quaker Leasing Inc.
 
TSB-A-85(44)S Jamestown Campus of the Jamestown Community College Faculty-Student Association
 
TSB-A-85(43)S Heavy Duty Truck Parts, Inc.
 
TSB-A-85(42)S Tralfamadore Cafe, Inc.
 
TSB-A-85(41)S "The Battery"
 
TSB-A-85(40)S Miss Chocolate Company, Inc.
 
TSB-A-85(39)S Gernatt Asphalt Products, Inc.
 
TSB-A-85(38)S Park Country Club of Buffalo, Inc.
 
TSB-A-85(37)S WHK Restaurant Corporation
 
TSB-A-85(36)S Susan Jane Jankowski
 
TSB-A-85(35)S Bartlett Systems, Inc.
 
TSB-A-85(34)S Data Intelligence Systems Corp.
 
TSB-A-85(33)S Outdoor Pursuits, Inc.
 
TSB-A-85(32)S AA Nursery, Inc.
 
TSB-A-85(31)S Almash's Kitchen, Inc.
 
TSB-A-85(30)S Sheldon Construction Co., Inc.
 
TSB-A-85(29)S John B. Pike and Son, Inc.
 
TSB-A-85(28)S The Silver Gull Club, Inc.
 
TSB-A-85(27)S Anacola Trucking Service, Inc.
 
TSB-A-85(26)S Village of East Aurora
 
TSB-A-85(25)S S.T.L. Transport, Inc.
 
TSB-A-85(24)S C.G. Jung Foundation for Analytical Psychology, Inc.
 
TSB-A-85(23)S Avant-Garde Computer Systems, Inc.
 
TSB-A-85(22)S The Richman Brothers Company
 
TSB-A-85(21)S Northtown Inc.
 
TSB-A-85(20)S MOD-PAC Corp.
 
TSB-A-85(19)S L.B. Smith, Inc.
 
TSB-A-85(18)S Syracuse China Corporation
 
TSB-A-85(17)S Sybron Corporation
 
TSB-A-85(16)S I & D Inc.
 
TSB-A-85(15)S Weber-Knapp Company
 
TSB-A-85(14)S Joy Manufacturing Company
 
TSB-A-85(13)S Houdaille Industries, Inc.
 
TSB-A-85(12)S Record Retention Center Corporation
 
TSB-A-85(11)S Chermayeff and Geismar Associates
 
TSB-A-85(10)S Genesee Marina, Inc. d/b/a Riverview Yacht Basin
 
TSB-A-85(9)S International Business Machines Corporation
 
TSB-A-85(8)S J.V. Aquavella M.D., and G.K. Jackson M.D. - Partners D/B/A Ophthalmic Lens Division
 
TSB-A-85(7)S Brooklyn Union Gas Company
 
TSB-A-85(6)S Edward B. Rusin
 
TSB-A-85(5)S Terco Contracting Corp.
 
TSB-A-85(4)S Folz Amusement & Game Co., Inc.
 
TSB-A-85(3)S Western New York Beverage Industry Collection and Sorting
 
TSB-A-85(2)S Hudson River Estates Inc.
 
TSB-A-85(1)S Deep Water Fleet, Inc.
 

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Last Modified:  February 19, 2008